| Scrip Code | 508814 |
|---|---|
| NSE Symbol | COSMOFIRST |
| MSEI Symbol | NOTLISTED |
| ISIN | INE757A01017 |
| Name of company | COSMO FIRST LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 06-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 31-07-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 06-08-2026 14:15:00 |
| End date and time of board meeting | 06-08-2026 17:50:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 1,16,554.00 | 1,16,554.00 | |
| Other income | 1,104.00 | 1,104.00 | |
| Total income | 1,17,658.00 | 1,17,658.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 86,736.00 | 86,736.00 |
| (b) | Purchases of stock-in-trade | 1,255.00 | 1,255.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (11,616.00) | (11,616.00) |
| (d) | Employee benefit expense | 9,697.00 | 9,697.00 |
| (e) | Finance costs | 3,836.00 | 3,836.00 |
| (f) | Depreciation, depletion and amortisation expense | 3,788.00 | 3,788.00 |
| (f) | Other Expenses | ||
| 1 | Net impairment losses on trade and other receivables | 138.00 | 138.00 |
| 2 | Other expenses | 16,751.00 | 16,751.00 |
| Total other expenses | 16,889.00 | 16,889.00 | |
| Total expenses | 1,10,585.00 | 1,10,585.00 | |
| 3 | Total profit before exceptional items and tax | 7,073.00 | 7,073.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 7,073.00 | 7,073.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,553.00 | 1,553.00 |
| 8 | Deferred tax | 145.00 | 145.00 |
| 9 | Total tax expenses | 1,698.00 | 1,698.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 5,375.00 | 5,375.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 5,375.00 | 5,375.00 |
| 17 | Other comprehensive income net of taxes | 437.00 | 437.00 |
| 18 | Total Comprehensive Income for the period | 5,812.00 | 5,812.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 2,625.00 | 2,625.00 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 20.71 | 20.71 | |
| Diluted earnings (loss) per share from continuing operations | 20.45 | 20.45 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 20.71 | 20.71 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 20.45 | 20.45 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1.The above audited financial results were reviewed by the Audit Committee and approved by the Board of Directors on 6th August 2026 and the limited review of the same has been carried out by the statutory auditors of the company. The figures for the quarter ended 31st March 2026 are the balancing figures between audited figures in respect of full financial year ended 31st March 2026 and published year to date figures upto the third quarter of the said financial year. 2.These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards (‘Ind AS’) notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in section 133 of the Companies Act, 2013. 3.Exceptional item for the quarter and year ended 31 March 2026 represnts provision made by the Company's subsidiary in Netherlands towards the ultimate loss (net of reovery from the insurance/legal process) related to the unauthorised bank transfer matter reported earlier. 4. During the quarter ended 30th June 2026, the Company has incorporated a 50:50 joint venture with Filmax Corporation, Korea, namely ‘Filmax Cosmo Korea Limited’, to undertake the distribution, sale and marketing of flexible packaging and other products manufactured by the two joint venture partners. Both parties have subscribed to the initial paid-up share capital of the joint venture entity. 5.Post reversal of additional custom duty imposed in FY25-26 on imports from India into the USA, the US subsidiary received a refund of about USD 7 million in July-2026 which has not been appropriated pending finalization of customers' refunds there against. 6.Pursuant to the amendments introduced under the Finance Act, 2026, the Holding company has re evaluated re-evaluated its option to adopt the concessional tax regime under Section 200 of the Income-tax Act, 2025 (corresponding to erstwhile Section 115BAA of the Income-tax Act, 1961). Based on management's assessment of the expected timing of exercising this option, current tax for the quarter has continued to be determined under the existing tax regime considering the deductions and exemptions available to the Company. However, deferred tax assets and liabilities have been re-measured in accordance with Ind AS 12- ‘Income Taxes’ using the tax rates expected to apply in the period in which the related temporary differences are expected to reverse. Accordingly,Tax expense for the current quarter has been determined based on the estimated annual effective tax rate and any consequential adjustment arising from the final tax computation for the year will be recognized in the financial results for the last quarter of the financial year. 7. Refer pdf file for this point. 8. Figures for the previous period have been regrouped wherever required. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Packaging films | 1,08,907.00 | 1,08,907.00 | ||||
| 2 | Speciality chemicals | 6,620.00 | 6,620.00 | ||||
| 3 | Cosmo Plastech | 3,609.00 | 3,609.00 | ||||
| 4 | Cosmo Consumer | 1,115.00 | 1,115.00 | ||||
| 5 | Petcare | 1,835.00 | 1,835.00 | ||||
| 6 | Others | 0.00 | 0.00 | ||||
| Total Segment Revenue | 1,22,086.00 | 1,22,086.00 | |||||
| Less: Inter segment revenue | 5,532.00 | 5,532.00 | |||||
| Revenue from operations | 1,16,554.00 | 1,16,554.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Packaging films | 12,278.00 | 12,278.00 | ||||
| 2 | Speciality chemicals | 1,708.00 | 1,708.00 | ||||
| 3 | Cosmo Plastech | 246.00 | 246.00 | ||||
| 4 | Cosmo Consumer | (203.00) | (203.00) | ||||
| 5 | Petcare | (1,484.00) | (1,484.00) | ||||
| 6 | Others | 0.00 | 0.00 | ||||
| Total Profit before tax | 12,545.00 | 12,545.00 | |||||
| i. Finance cost | 3,836.00 | 3,836.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 1,636.00 | 1,636.00 | |||||
| Profit before tax | 7,073.00 | 7,073.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Packaging films | 3,92,700.00 | 3,92,700.00 | ||||
| 2 | Speciality chemicals | 8,304.00 | 8,304.00 | ||||
| 3 | Cosmo Plastech | 19,107.00 | 19,107.00 | ||||
| 4 | Cosmo Consumer | 12,125.00 | 12,125.00 | ||||
| 5 | Petcare | 13,289.00 | 13,289.00 | ||||
| 6 | Others | 0.00 | 0.00 | ||||
| Total Segment Asset | 4,45,525.00 | 4,45,525.00 | |||||
| Un-allocable Assets | 45,110.00 | 45,110.00 | |||||
| Net Segment Asset | 4,90,635.00 | 4,90,635.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Packaging films | 1,33,413.00 | 1,33,413.00 | ||||
| 2 | Speciality chemicals | 2,646.00 | 2,646.00 | ||||
| 3 | Cosmo Plastech | 2,463.00 | 2,463.00 | ||||
| 4 | Cosmo Consumer | 677.00 | 677.00 | ||||
| 5 | Petcare | 9,303.00 | 9,303.00 | ||||
| 6 | Others | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 1,48,502.00 | 1,48,502.00 | |||||
| Un-allocable Liabilities | 1,74,490.00 | 1,74,490.00 | |||||
| Net Segment Liabilities | 3,22,992.00 | 3,22,992.00 | |||||
| Disclosure of notes on segments | |||||||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (35.00) | (35.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | (402.00) | (402.00) |
| 5 | Total Other comprehensive income | 437.00 | 437.00 |